SCHEDULE 10 Digital Services Tax: Minor and Consequential Amendments
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 10 Digital Services Tax: Minor and Consequential Amendments

Section 70

Provisional Collection of Taxes Act 1968

1

In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “the apprenticeship levy,†insert “digital services tax,â€.

FA 1989

2

(1)     Section 178(2) of FA 1989 (setting of interest

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